Where DES requires a signature on a report or form, the writing shall be signed by:

1. (1) the individual, if the person required to submit the report or form is an individual;
2. (2) the president, vice president, or other officer if the employing unit required to submit the report or form is a corporation;
3. (3) a partner, if the employing unit required to submit the report or form is a partnership or limited liability partnership;
4. (4) a member, if the employing unit required to submit the form is a limited liability company or professional limited liability company;
5. (5) an authorized member or officer having knowledge of its affairs, if the employing unit required to submit the report or form is an unincorporated organization;
6. (6) the fiduciary, if the employing unit required to submit the report or form is a trust or estate;
7. (7) an authorized representative of a governmental entity; or
8. (8) an agent appointed by the employing unit under a power of attorney in accordance with 04 NCAC 24A .0109.

History Note: Authority G.S. 96-4; 96-9.15;
Eff. July 1, 2015;
Amended Eff. June 1, 2022.